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TMI Blog2005 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri A.S. Monappa, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the OIO passed by the Commissioner of Central Excise, Bangalore in Central Excise 72/97, dated 29-12-1997. In the impugned order, the Commissioner has examined the issues involved in the matter. The issues framed by him were as follows : (a) They have availed Modvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued the invoices were dealers and during the period April 1994 to June, 1994, there was no provision for them to be Registered Dealers, and the said provision was introduced on 4-7-1994. On each of the points, the findings have been recorded explicitly and clearly after detailed examination. He has noted in para 30 that the demands are barred by time as the assessee had been filing RT 12 Returns w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds made in the appeal. 4.The learned Counsel submitted that in so far as the ground (c) noted on the allegation that Modvat credit is availed on the strength of manipulated documents, the duty involved was Rs. 29,980/- and the same has been admitted and paid. He contended that the issue pertains only to (d) and (e) and the findings recorded is that the Dealers had issued the documents which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision for availing credit on the basis of documents issued by Registered Dealers was introduced only on 4-7-1994 while the period in question is April, 1994 to June, 1994. Therefore, the findings recorded by the Commissioner that the documents are all in the prescribed format and merely because the documents referred to Stock Transfer Memos instead of "invoices" is no ground to deny the Modvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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